Navasree A.M
Navasree A M, B.B.A., LL.B. (Hons), a lawyer with over 2.5 years of experience as a researcher and content writer at Taxscan, specializing in Indirect Taxes and Corporate Laws.
![Hydraulic Excavator Sent for Repair Not ‘Supply of Goods or Services’: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096489-hydraulic-excavator-supply-of-goods-or-services-supply-of-goods-allahabad-hc-taxscan.webp "Hydraulic Excavator Sent for Repair Not ‘Supply of Goods or Services’: Allahabad HC [Read Order]")
Hydraulic Excavator Sent for Repair Not ‘Supply of Goods or Services’: Allahabad HC [Read Order]
The Allahabad High Court has held that the movement of a hydraulic excavator sent for repair cannot be treated as a supply of goods or services, and...
![Movement of Crane for Execution of Works Contract Not a ‘Supply’ under GST: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096483-movement-crane-execution-works-contract-taxscan.webp "Movement of Crane for Execution of Works Contract Not a ‘Supply’ under GST: Allahabad HC [Read Order]")
![Amount Deposited under Protest During GST Search can be Adjusted as 10% Pre-Deposit for Appeal: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096475-deposited-gst-pre-deposit-allahabad-hc-taxscan.webp "Amount Deposited under Protest During GST Search can be Adjusted as 10% Pre-Deposit for Appeal: Allahabad HC [Read Order]")
![Govt Contractor seeks Direction to Govt to Pay GST on his Behalf: Allahabad HC Dismisses Plea [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096480-govt-contractor-direction-to-govt-to-pay-gst-allahabad-hc-allahabad-hc-dismisses-plea-taxscan.webp "Govt Contractor seeks Direction to Govt to Pay GST on his Behalf: Allahabad HC Dismisses Plea [Read Order]")
![Allahabad HC Declines to Interfere in 100% ITC Penalty Dispute, Allows Rectification Application to be Decided within Fixed Timeline [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096473-gst-itc-taxscan.webp "Allahabad HC Declines to Interfere in 100% ITC Penalty Dispute, Allows Rectification Application to be Decided within Fixed Timeline [Read Order]")
![Allahabad HC Grants Bail to Accountant in ₹180 Crore Fake GST ITC Scam [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096474-fake-gst-itc-gst-itc-allahabad-high-court-taxscan.webp "Allahabad HC Grants Bail to Accountant in ₹180 Crore Fake GST ITC Scam [Read Order]")
Subsequent Cancellation of Supplier’s GST Registration Not a Ground to Deny ITC: Allahabad HC Criticises Dept [Read Order]
In a recent ruling, the Allahabad High Court has held that input tax credit (ITC) cannot be denied to a purchasing dealer merely because the supplier’s GST ( Goods and Services Tax ) registration was...
![Subsequent Cancellation of Supplier’s GST Registration Not a Ground to Deny ITC: Allahabad HC Criticises Dept [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096453-gst-registration-cancellation-taxscan.webp "Subsequent Cancellation of Supplier’s GST Registration Not a Ground to Deny ITC: Allahabad HC Criticises Dept [Read Order]")
Composite GST Assessment Order Invalid: AP HC Quashes Single Order Covering Multiple Tax Periods [Read Order]
The Andhra Pradesh High Court has held that a composite GST ( Goods and Services Tax ) assessment order passed for multiple tax periods is invalid in law. The Court quashed the order-in-original...
![Composite GST Assessment Order Invalid: AP HC Quashes Single Order Covering Multiple Tax Periods [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/2096190-high-court-gst-order-taxscan.webp "Composite GST Assessment Order Invalid: AP HC Quashes Single Order Covering Multiple Tax Periods [Read Order]")
No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [Read Order]
The Andhra Pradesh High Court has upheld the cancellation of GST ( Goods and Services Tax ) registration, observing that the taxpayer had not conducted any business from the declared place of...
![No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/2096169-no-evidence-taxscan.webp "No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [Read Order]")
Delay in Challenging ₹550 Crore GST Demand Condoned: Delhi HC Allows Appeal Despite Late Knowledge of Order [Read Order]
The Delhi High Court has permitted the filing of a delayed appeal against ₹550 crore GST demand, accepting the explanation that the petitioner gained knowledge of the order much later due to the...
![Delay in Challenging ₹550 Crore GST Demand Condoned: Delhi HC Allows Appeal Despite Late Knowledge of Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/2096162-gst-demand-delhi-high-court-delay-in-challenging-taxscan.webp "Delay in Challenging ₹550 Crore GST Demand Condoned: Delhi HC Allows Appeal Despite Late Knowledge of Order [Read Order]")
Levy of GST on Compounded Basis Challenged: Allahabad HC says this issue May have Wider Ramifications, stays Proceedings [Read Order]
The Allahabad High Court recently stayed adjudication proceedings initiated under the Goods and Services Tax ( GST ) Act, wherein the department sought to levy GST on a compounded basis linked to...
![Levy of GST on Compounded Basis Challenged: Allahabad HC says this issue May have Wider Ramifications, stays Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/2096164-levy-of-gst-allahabad-hc-wider-ramifications-compounded-basis-challenged-taxscan.webp "Levy of GST on Compounded Basis Challenged: Allahabad HC says this issue May have Wider Ramifications, stays Proceedings [Read Order]")
No Error on Record Justifying Review: Chhattisgarh HC upholds Dismissal of Contractor’s Plea for ₹9.18 Crore GST Reimbursement [Read Order]
The Chhattisgarh High Court has dismissed a review petition filed seeking reconsideration of its earlier order rejecting the contractor’s plea for reimbursement of ₹9.18 crore towards Goods and...
![No Error on Record Justifying Review: Chhattisgarh HC upholds Dismissal of Contractor’s Plea for ₹9.18 Crore GST Reimbursement [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/2096179-chhattisgarh-hc-upholds-gst-reimbursement-taxscan.webp "No Error on Record Justifying Review: Chhattisgarh HC upholds Dismissal of Contractor’s Plea for ₹9.18 Crore GST Reimbursement [Read Order]")